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The consultant asks whether gains from the sale of social shares can be taxed as payments are received. The DGT responds that for long-term payment arrangements, where the final payment exceeds one year after delivery, proportional imputation is possible.
Cuestión planteada Si la ganancia patrimonial obtenida se puede imputar en el IRPF a medida que se vayan cobrando cada uno de los plazos.
En operaciones a plazos o con precio aplazado, el contribuyente puede optar por imputar proporcionalmente las rentas a medida que se hagan exigibles los cobros. Para que se considere operación a plazos, el periodo entre la entrega y el vencimiento del último plazo debe ser superior a un año. En este caso, al ser el último plazo en 2026, la ganancia puede imputarse en 2025 y 2026.
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